Hall County v. State Board of Equalization & Assessment

This is an appeal by Hall County, Nebraska, from the order of the State Board of Equalization and Assessment (board), dated August 15, 1995, refusing to order a reduction in the assessed valuations of taxable real property in Hall County.

Hall County contends that by refusing to reduce the assessed residential real property values in Hall County, the board acted arbitrarily, capriciously, and contrary to law, and its action constitutes an abuse of discretion. Because we find that Hall County failed to meet its burden in proving that the board acted arbitrarily and capriciously, we affirm.

On…